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Indiana Code — Title 6 (Taxation)

IC 6-8.1-19-4

Erroneous tax payment; failure of certain taxpayers to remit

Official textiga.in.govlast amended

full amount of local tax due; tax rate determination
Effective 1-1-2026.
Sec. 4. For purposes of this chapter:

# (1)

if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than zero dollars ($0); and

# (2)

if a taxpayer does not remit the full amount of tax due because:

# (A)

the seller is a marketplace facilitator;

# (B)

the tax is an innkeeper's tax or food and beverage tax under IC 6-9 that is directly remitted to the locality except for marketplace facilitators; and

# (C)

the rate posted by the department on its website for the date of the transaction differs from the rate otherwise imposed by the locality;
the taxpayer shall determine the rate of tax due based on the rate posted on the department's website on the date of the transaction.
As added by P.L.205-2025, SEC.24.

Amendment history

As added by P.L.205-2025, SEC.24.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-8.1-18-2 · "Responsible person"
  2. 6-8.1-18-3 · Annual registration; payroll service provider
  3. 6-8.1-18-4 · Payroll service provider; permitted to retain income…
  4. 6-8.1-18-5 · Payroll service provider; required contract provisions;…
  5. 6-8.1-18-6 · Failure to remit taxes
  6. 6-8.1-18-7 · Annual fee for registration
  7. 6-8.1-18-8 · Required address of record with the department; employer's
  8. 6-8.1-18-9 · Notice to employers; remittance of taxes
  9. 6-8.1-18-10 · Rules
  10. 6-8.1-19-1 · Liability for tax not remitted
  11. 6-8.1-19-2 · When tax not considered remitted
  12. 6-8.1-19-3 · Due date for unpaid tax
  13. 6-8.1-19-4 · Erroneous tax payment; failure of certain taxpayers to…
  14. 6-8.1-19-5 · Form to remit tax
  15. 6-8.1-19-6 · Distribution of tax collected
  16. 6-9-1-0.3 · Legalization of certain expenditures to promote tourism in…
  17. 6-9-1-1 · "Board of managers" defined
  18. 6-9-1-2 · Special funds board of managers; creation in certain counties;
  19. 6-9-1-3 · Meetings; election of officers; quorum
  20. 6-9-1-4 · Management of funds; bonds
  21. 6-9-1-5 · Tax levy; rate; payment and collection; exemption
  22. 6-9-1-6 · Convention and exhibition center fund
  23. 6-9-1-6.2 · Sports complex fund
  24. 6-9-1-6.3 · Potawatomi Zoo fund
  25. 6-9-1-6.4 · Morris Performing Arts Center fund
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